26 CFR · Internal Revenue
§ 1.1502-97 — § 1.1502-97 Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
eCFR · current through Aug 28, 2026
§ 1.1502-97 Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
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26 C.F.R. § 1.1502-97 (§ 1.1502-97 Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Nearby Sections
11
§ 1.1502-96
Miscellaneous rules.§ 1.1502-98
Coordination with sections 383 and 163(j).§ 1.1502-99
Effective/applicability dates.§ 1.1502-100
Corporations exempt from tax.§ 1.1503-1
Computation and payment of tax.§ 1.1503(d)-0
Table of contents.